escriptive Statistics Analysis (PART-A) Table5.2: Descriptive Statistics of impact of International Financial Reporting Standards (IFRS) Implementation on financial performance in Indian companies (N=40). (Questions from 10 to 28) Table-5.2 Q.NO. Factors (SA) (5) (A) (4) (DA) (3) (SDA) (2) (UD) (1) Total Mean SD CV 10 The adoption of IFRS helps improving transparency, comparability and usefulness of accounts to users 34 6 0 0 0 40 4.78 0.42 0.09 11 The adoption of IFRS improves the efficiency of capital market operations 29 11 0 0 0 40 4.75 0.44 0.09 12 IFRS is better than IAS and IndAS 0 5 25 6 4 40 2.23 1.03 0.46 13 The cost of implementation of IFRS is high as it requires additional/trained human resources 3 4 27 6 0 40 2.38 1.08 0.45 14 Implementation of IFRS is a …show more content…
Financial Statements based on FVA are more transparent than those prepared using HCA 1.000 .708 Q26. FVA will enhance transparency for comparability. 1.000 .738 Q27. FVA limits the company’s ability to manipulate their net income. 1.000 .666 Q28. FVA method is a complex method for financial reporting. 1.000 .724 Extraction Method: Principal Component Analysis. Conclusion: In the above table if the extraction value is more one can say that most of the respondents are agreeing with that factor. Table-5.4 Total Variance Explained Compone nt Initial Eigenvalues Extraction Sums of Squared Loadings Rotation Sums of Squared Loadingsa Total % of VarianceCumulative % Total % of Variance Cumulative % Total 1 3.922 20.644 20.644 3.922 20.644 20.644 3.348 2 3.076 16.191 36.835 3.076 16.191 36.835 2.979 3 2.438 12.834 49.669 2.438 12.834 49.669 2.973 4 1.912 10.064 59.733 1.912 10.064 59.733 1.832 5 1.212 6.380 66.112 1.212 6.380 66.112 1.586 6 1.185 6.234 72.347 1.185 6.234 72.347 1.966 7 .958 5.044 77.390 8 .763 4.017 81.407 9 .625 3.290 84.698 10 .541 2.847 87.544 11 .480 2.525 90.070 12 .462 2.429 92.499 13 .390 2.055 94.554 14 .318 1.673 96.227 15 .199 1.048 97.275 16 .169 .890 98.166 17 .160 .843
Social psychology is a scientific study that studies how people think, feel, and how they behave under the influence of other people (Aronson, Wilson & Akert, 2013, p. 2). Thinking about what social influence really means, we tend to think of a person who tries to persuade another person to acting a certain way. It can be a form of peer pressure, like taking that first puff of a cigarette, or it can be conforming to popular societal views, such as obeying the law of the land. Fiction is a great way to learn about social psychological perspectives. Watching popular theatrical films is the perfect way to learn because it illustrates the application of many perceptions within the subject of social psychology.
The majorities of financial advisers do not have a formal accounting or tax background and thus have some challenges to overcome when reading tax returns of their clients. However they are still asked to help their clients in future planning. Since most accounting is to be done based on compliance with GAAP it would make sense to think that tax accounting should also be done this way, however both the IRS and the courts have stated that compliance with GAAP is of little significance when dealing with the objectives of tax accounting. The objectives of both accounting methods are simply different, because the primary goal of financial accounting is to provide useful information to all stakeholders and the primary goal of the income tax system is the equitable collection of revenue. Because of these differences it can be said that the users of accounting information are different for both methods. The assumption for financial accounting is the going-concern and the tax accounting system ignores this assumption. These differences give us the concept of timing differences and permanent differences. Understanding...
Thematic analysis is espoused to be the foundational approach to qualitative analysis and methods (Saunders et al., 2016 as stated in Braun and Clarke, 2006: 78) and it is a useful method used to identify and analyse the order and patterns of qualitative data (Attride-Stirling, 2001). Qualitative research method depicts the correlation that exists between data and events, creating the pictorial representation of what one thinks a given data says (Saunders et al., 2016). They also opined that, qualitative data analysis is cogent, interactive and iterative. Also, Joana and Jill (2011) and Saunders et al (2016) postulate that, qualitative research brings meanings from words and images as opposed to numbers. However, despite its robustness and rigour of its application, it is skewed more to the interpretivist ideologies since researchers draw conclusion from participants and the hypothesis being forecasted (Joana and Jill, 2011; Saunders et al., 2016).
Table 3.1. The question asked by the two surveys was slightly different (i.e., “top three” in
In statistics, a population is a collection of individuals, things, events, etc. The population is the topic that one wants to make inferences on, whereas a sample is a subset of the population that is being collected—to be studied. After the sample is studied in statistics, one draws an inference of the population. There are four general sampling methods used in statistics: representative sample, random sample and quasi-random sample, stratified and quota sample, convenience sample, and purposive sample. A representative sample should be unbiased and thus properly indicate a characteristic of the entire population. In a random sample nothing is biased; in other words, every individual, thing or event in the population has the same chance of being selected for the sample. Therefore, because of the randomness of the sampling, the selection of one item from the population in no way effects the selection of another item. A quasi-random sample is simply a number (nth), which is
Research My first research experience took place from the Fall 2012 – Summer 2013 in a neurobiology laboratory (Dr. Daniel Plas) focused on Parkinson’s Disease. In this project an undergrad student and I were tasked with optimizing a cellular medium for neural growth of the model organism Lymnaea stagnalis. This was comprised of following established protocols and altering certain variables within the formulas (differing concentrations of ions, pH, et al.) to observe growth pattern differences in vitro.
In the world of cinema, there’s almost always a discussion regarding what scenes would be suitable for the grasping imagination of any audience, young or old. Alfred Hitchcock’s 1960 film, Psycho, sparked a plug for the movie industry as it was the first movie of its kind to display such graphic scenes of sex and violence to a worldwide audience.
Students have been writing essays since education was formalized centuries ago. There are several formats that they are taught throughout the course of their formal education, two of the most common being; Narrative, and Descriptive. Both of these have distinct characteristics that define them, and while they share many similar qualities and are developed to make the reader immerse themselves in the story. Narratives tend to have the power to capture and persuade on a deeper level than most descriptive papers. Two prime examples are the narrative I Want a Wife by Judy Brady and the descriptive essay Fish Cheeks by Amy tan. While they both do an exceptional job at delivering a lesson Brady’s causes you to think from the beginning, her use of the rhetorical devices such as pathos, ethos, and logos are incorporated with a heavy use of sarcasm and harsh remarks that claws for the reader’s attention.
Quantitative methods in the social sciences are an effective tool for understanding patterns and variation in social data. They are the systematic, numeric collection and objective analysis of data that can be generalized to a larger population and seek to find cause in variance (Matthews and Ross 2010, p.141; Henn et al. 2009, p.134). These methods are often debated, but quantitative measurement is important to the social sciences because of the numeric evidence that can be used to drive more in depth qualitative research and to focus regional policy, to name a few (Johnston et al. 2014). Basic quantitative methods, such as descriptive and inferential statistics, are used regularly to identify and explain large social trends that can then
Schofield (2014) researches the difference between public and private company financial reporting. For instance, a private company has fewer consumers reviewing their financial statements, whereas public companies could have multiple consumers reviewing financial statements. In addition, private companies typically have less specialized accounting personnel, whereas public companies will have several. Lastly, Schofield (2014), reviewed the number of amendments proposed and finalized to help benefit private companies financial reporting.
Quantitative Research Article Critique This paper is an academic critique of an article written by Lautrette, et al. (2007) titled: “A Communication Strategy and Brochure for Relatives of Patients Dying in the ICU” and accurately reflected the content of the article and the research study itself. The abstract explains the article in more detail, while remaining concise.
Discuss the social psychological approach in psychology and identify the kinds of questions that social psychologists attempt to answer.
In chapter 1 the section 1.1 explains what Multivariate statistics is which is a subdivision of statistics encompassing the simultaneous observation and analysis of more than one outcome variable. The application of multivariate statistics is multivariate analysis.
The globalization of business has resulted in the need for compatible accounting standards that can be used internationally for financial reporting. As a result, the International Financial Reporting Standards (IFRS) were developed by the International Accounting Standards Board (IASB) to unify the various financial reporting methods and create a single accounting standard which can be applied to any financial statement worldwide (Byatt). The global standardization of financial reporting will increase the readability and enhance comparability of globally traded companies’ financial statements, without the need of conversion or translation. There are a few main differences between the International Financial Reporting Standards (IFRS) and the U.S. Generally Accepted Accounting Principles (U.S GAAP). The increasing recognition and acceptance of the International Financial Reporting Standards by accounting professionals in the United States, will affect the way in which the U.S will record financial statements in the future.
There are many types of diverse people classified under various categories. Some people have different types of personalities. They could be classified as extremely manipulative, others as impulsive, and some may not show anything on the outside and have wonderful social skills. These categories help in the understanding of humans. This study is called Psychology and there are many different subfields in this diverse study of the people around us. One subfield that is particularly interesting is personality psychology. Personality psychology is a branch of psychology that studies personality and its variation between individuals.